The course is aimed to develop the most important issues concerning the managerial accounting within the context of the instruments for the decision making and control processes.
- Managerial accounting and enterprise context.
- Costs: concepts, definitions, and classifications.
- Costs determination systems: work order costs.
- Costs determination systems: process costs.
- Costs behavior: analysis and employment.
- Analysis of the relationship among cost, volume and profit.
- Variable costs system: an instrument for the management.
Text book
R. H. Garrison, E. W. Noreen, Programmazione e controllo, managerial accounting per le decisioni aziendali, McGraw-Hill, Milano, 2004 (chapters 1,2,3,4,5,6,7)
The examination consists in a written exam
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